ORDER 

PER VIKRAM SINGH YADAV, A.M :

This is an appeal filed by the assessee against the order of the Learned ADDL/JCIT(A)-2, Delhi [‘Ld.CIT(A)’], dated 10-11-2025, pertaining to Assessment Year (AY) 2020-21, wherein the assessee has challenged the order of the Ld.CIT(A), wherein he has confirmed the action of the CPC, Bengaluru in denying the applicability of lower tax rate provided u/s 115BAA of the Income Tax Act, 1961 (‘the Act’).

2. During the course of hearing, the Ld.AR submitted that the assessee- company filed its return of income for the impugned assessment year on 06-12-2020 well before the extended due date of filing of the return of income. It was submitted that in the return of income, the assessee- company has exercised the option for concessional tax regime u/s. 115BAA of the Act and has selected the appropriate option in ITR-6 form. It was also submitted that the assessee-company satisfies all the conditions for availing the concessional tax regime u/s. 115BAA of the Act. It was submitted that being the first year of opting for section 115BAA, and due to Covid-pandemic, filing of Form-10IC was inadvertently missed. It was also submitted that the IT portal accepted the